THE SENATE	S.B. NO.	2748
THIRTIETH LEGISLATURE, 2020
STATE OF HAWAII

A BILL FOR AN ACT

relating to taxation.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§237-   Exemption for medical services. (a) This chapter shall not apply to the gross proceeds from the sale of medical services.

(b) As used in this section, "medical services" means professional services provided by hospitals, medical clinics, and facilities that are licensed by the appropriate state agencies, and services rendered under chapters 436E, 442, 447, 448, 448B, 451A, 451D, 451J, 451K, 452, 453, 453D, 455, 457, 457A, 457G, 458, 459, 461, 461J, 463E, 465, 466D, 466J, and 468E."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2020.

INTRODUCED BY:

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Report Title:

General Excise Tax; Medical Services; Exemption

Description:

Exempts gross proceeds from the sale of certain medical services from the general excise tax.

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